• Cummins average return on assets for 2023 was 7.04, a 12.87% decline from 2022.
• Cummins average return on assets for 2022 was 8.08, a 13.77% decline from 2021.
• Cummins average return on assets for 2021 was 9.37, a 6.36% decline from 2020.

Roa - return on assets can be defined as an indicator of how profitable a company is relative to its total assets. Calculated by dividing a company's operating earnings by its total assets.